High-Low Method for a Service Company Boston Railroad decided to use the high-low method and operating data from the past six months to estimate the fixed and variable components of transportation costs. The activity base used by Boston Railroad is a measure of railroad operating activity, termed "gross-ton miles," which is the total number of tons multiplied by the miles moved. Transportation Costs Gross-Ton Miles January $856,500 285,000 February 955,000 318,000 March 674,900 206,000 April 915,600 308,000 May 767,900 248,000 June 984,500 335,000 Determine the variable cost per gross-ton mile and the fixed cost. Variable cost (Round to two decimal places.) $ per gross-ton mile Total fixed cost